Pengaruh Derajat Konvergensi IFRS terhadap Relevansi Nilai Informasi Akuntansi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia

This purpose of this study was to examine and analyze the effect of the degree of convergence of IFRS on the value relevance of accounting information and the increase in value relevance of accounting information after the adoption of IFRS . The population in this study is on financial sector companies listed on the Indonesia Stock Exchange . The samples used in this study were 49 companies with observation periods from 2008 to 2013 . Testing hypotheses using multiple linear regression analysis method with the help of the R - Software version 2.15.2. Pricing model Ohlson (1995) is used to estimate the value relevance of accounting information and added a variable degree of convergence of IFRS in research Wardhani (2010) to overcome the limitations of studies that have been done before other researchers. The test results provide two conclusions : (1) Hypothesis 1 is accepted that there is an influence of the degree of convergence of the value relevance of accounting information, and (2) The second hypothesis is accepted that there is an increase in the value relevance of accounting information is significant in the period after the adoption of IFRS, which period be the observation window that IFRS adoption period (2008-2010) and the period after the adoption of IFRS (2011-2013) and the observation window is determined by the Road Map which is scheduled by the IAI .